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1-4 of 4
Keywords: Legislation
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Journal Articles
The association between pro forma earnings and earnings management
Available to Purchase
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2010) 9 (2): 139–155.
Published: 18 May 2010
....” H3a. The higher the AM levels the higher the value relevance of PF earnings relative to GAAP earnings. United States of America Legislation Financial reporting Financial management Investors H2b. Firms with low RM levels make more aggressive PF earnings announcement as compared...
Journal Articles
The association between audit fees and reported earnings quality in pre‐ and post‐Sarbanes‐Oxley regimes
Available to Purchase
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2009) 8 (3): 232–252.
Published: 07 August 2009
... the relationship between audit fees and financial reporting practice over the two regulatory regimes, pre‐ and post‐SOX. © Emerald Group Publishing Limited 2009 United States of America Legislation Auditor's fees Auditing Earnings This study examines the empirical relationship between expected...
Journal Articles
Sarbanes‐Oxley Act, perceived earnings quality and cost of capital
Available to Purchase
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2009) 8 (3): 216–231.
Published: 07 August 2009
... accounting information and disclosures unambiguously lower the cost of capital for firms. Earnings Cost of capital United States of America Legislation In response to the corporate scandals that came to light in the early 2000s, the USA Congress passed the Sarbanes‐Oxley Act (hereafter...
Journal Articles
Why did management and auditors fail to identify ineffective internal controls in their initial SOX 404 reviews?
Available to Purchase
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2008) 7 (4): 338–354.
Published: 31 October 2008
... in the previous calendar year. Thus, the initial sample consists of 474 firms with fiscal yearends from 15 November 2004 to 15 January 2005. © Emerald Group Publishing Limited 2008 Audit committees United States of America Legislation Auditing standards The primary objectives...
